変へん動どう費ひ用よう

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Meanings

1

noun

Business/accounting term for costs that change with production volume, as opposed to fixed costs. Synonymous with 可変費用.

固こ定てい費ひ用よう
Fixed cost, which does not vary with production volume, in contrast to 変動費用.
可か変へん費ひ用よう
Synonym for variable cost, used interchangeably in business contexts.

Compound of 変動 (fluctuation, change) and 費用 (cost, expense). The term is a direct calque from English 'variable cost' used in managerial accounting.